New Delhi: The Delhi High Court has dismissed a writ petition filed by a Canada-based non-resident Indian seeking condonation of delay in filing his Income Tax Return (ITR) for the assessment year 2020–21.
The petitioner, a Canadian citizen residing in British Columbia, had pleaded ignorance of Indian tax laws, health issues, and Covid-related travel restrictions as reasons for not filing the return in time, even though he had earned income from the sale of immovable property in India as well as bank interest during the relevant year.
A bench of Justices V. Kameswar Rao and Vinod Kumar ruled that no case of “genuine hardship” was made out under Section 119(2)(b) of the Income Tax Act, and upheld the order of the Commissioner of Income Tax, International Taxation, which rejected the petitioner’s application for condonation of delay. "There is no cavil that the Income Tax Return (ITR) of which condonation of delay is sought is relatable to the Assessment Year 2020–21,” observed the Justice Rao-led Bench, adding that the application was filed in June 2025.
Rejecting the plea, the Delhi High Court reiterated the settled principle that "ignorance of law is no excuse", observing that statutory timelines under the Income Tax Act cannot be diluted on vague or general grounds. "Statutory limits fixed have to be adhered to as it ensures timely completion of assessments and extension of time cannot be claimed as vested right on mere asking," the order stated.
The Justice Rao-led Bench said the tax authority had given "clear and cogent reasons" for concluding that the petitioner failed to establish any extraordinary circumstance warranting condonation. Concurring with the impugned order, the Delhi High Court held that "the power of condonation under Section 119(2)(b) can be exercised only in cases of genuine hardship and extraordinary circumstances". "We concur with the view taken by the officer in the impugned order and find no reason to interfere with the same. Being bereft of any merits, the petition is dismissed," it said.
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